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M/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...

Court : Karnataka

Subject : Direct Taxation

227 of Constitution of India praying to declare the newly inserted Sec.234E of the IT Act, by the Finance Act, 2012 as unconstitutional being arbitrary, discriminatory and unreasonable, the relevant extract of Section 234E is enclosed as … should do so vide G.P. Singh's `Principles of Statutory Interpretation, 9th Edition, 2004 page 497'. Thus xxx would have become unconstitutional. 68. The Court must, … provision is against the principle of audi alterum partem - no one should be condemned unheard, inasmuch as Section 272A(2)(k) was replaced by introduction of two Sections namely Section 234E and 271H and undisputedly as per repealed Section

M/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...

Court : Karnataka

Subject : Education

BHAWAN SECTOR-3, VAISHALI GHAZIABAD, UP- 201 010.2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE226& … should do so vide G.P. Singh's `Principles of Statutory Interpretation, 9th Edition, 2004 page 497'. Thus xxx would have become unconstitutional. 126 statutory provision 68. … PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION234 OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA. W.P.NOs.3476-3479/2014 & 5661-5665/2014: BETWEEN:1. … provision is against the principle of “audi alterum partem” - no one should be condemned unheard, inasmuch as Section 272A(2)(k) was replaced by introduction of two Sections namely Section 234E and 271H and undisputedly as per repealed Section

Sri Chaitanya Educational Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2007)106ITD256(Hyd.)

the Income-tax Act. Under the provisions of Section 12AA of the Income Tax Act, as amended by the Finance(No. 2)Act, 2004, the Commissioner has power to cancel the registration granted under Section 12A of the Act, with effect from … CIT v. New Rajasthan Trading Co. 271 ITR 51 l-Raj., on the retrospectivity of proviso inserted in Section 272A(2) by Finance (No. 2)Act, 1991 with effect from 1.10:1991, the Hon'ble Rajasthan High Court held that The proviso

Nalini Vs. Deputy Collector

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(14), 139A, 192 to 196, 197, 203, 203A, 203(1), 206, 220, 271C, 272A(1), 272A(2), 272B and 272BB; Land Acquisition Act, 1894 - Sections 9; Finance Act, 2004; Income Tax Rules - Rules 30, 30(1) and 31

Reported in : (2007)213CTR(Ker)601; 2006(4)KarLJ87

on every deductor to apply for TAN within the specified time.10. It is further submitted that the Finance Act 2004 amended Section 206 of the Income Tax Act, 1961 making it mandatory for the Government deductors to furnish … tax due from the total amount of compensation. Petitioner filed a cheque application and a cheque for Rs. 2,87,617/- was issued after deducting the amount of Rs. 22.398/- towards income tax. The Land Acquisition Officer filed an … the end of the month in which the amount was deposited. Section 272A(1) of the Income-tax Act provides for penalty for failure to issue tax

Sharda Educational Trust Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2006)99TTJAgra212

to file the said statements within the prescribed time attracts penalty under Clause (c) of Sub-section (2) of Section 272A of the Act. Accordingly, notice under Section 274(1) read with Section 272A of the Act, on 14th July, … the Dy. Jt. CIT' The provisions of Sections 269SS and 269T were brought on the statute by the Finance Act, 1984 w.e.f. 1st April, 1984. The intention behind bringing the above provisions on the statute was clarified … an appeal by the assessee against the order of CIT(A) dt.22nd March, 2004 and the grounds listed in the original memorandum of appeal read as